台電公司責任中心制績效衡量指標之探討-以火力發電廠為例

Abstract

「責任中心制度」是將事業內的每一個責任單位按其性質劃分為不同的責任中心，授予各中心適當的權限與相對的責任，並經由協調與溝通選擇適當之績效衡量指標，作為獎懲依據之管理控制制度。 台電公司一來為適應環境變遷，謀求改進以提高經營績效，二來因應主管機關要求成立責任中心，自82年度起正式實施。惟台電公司肩負許多政策性任務，在設計制度時受到諸多限制，使其制度與績效指標有某些缺失。本文擬就台電公司現行責任中心制度之特性及績效指標之選擇等構面與學理作一比較，對台電公司現行責任中心績效衡量指標適用性作一探討。此外，並以責任中心價值基礎管理（Value Based Management）制，據以建構火力發電廠績效衡量指標。本論文希望達成下列目的：經由有關的文獻探討，提供台電公司日後於修正責任中心制度時能有理論上之參考依據，使該制度更趨完善與周延，發揮制度之最大功能。 根據本論文之研究結果，提出對後續研究之建議如下： 因應環境變遷，台電公司未來須具備有更快速反應環境變化於目標的能力。後續研究者可再以價值基礎管理（Value Based Management）制，針對台電公司其他部門，例如配售電系統中之區營業處作更進一步之研究分析。

The responsibility center system is a rewards and punishments management control system that divides each responsibility division of the organization into different responsibility center according to its nature, gives each center suitable authority and relative responsibility, and selects suitable indicators of performance measurement through coordinating and communication. For the purpose of adapting to the changing circumstance, raising the business performance, and conforming to the demand of the higher authorities, Taiwan Power Company (TPC) has implemented the responsibility center system since 1993. There were some restricts when TPC designed its responsibility center system, such as bearing many political missions, so that there are some defects between the system and the indicators of performance. This paper is trying to compare the current responsibility center system and indicators of performance implemented in TPC with related theories, and to explore the fitness of current indicators of performance used by the TPC. In addition, this paper takes an example of thermal power plants of TPC and uses Value Based Management to establish the indicators of performance measurement based on the development of the electricity act. Through the explore of related documents, this paper is trying to achieve the goal of presenting a theoretical reference basis which is useful for TPC to refine its responsibility center system, if necessary. Therefore, the responsibility center system of TPC can be more thorough and perfect and can elaborate its maximum effectiveness. According to the conclusions, this present paper would like to propose some suggestions for the succeeding studying as follows. For adapting to the changing circumstance, TPC should have the ability to establish the objective more quickly to respond to the changing circumstance. The succeeding researcher could use Value Based Management in other division of TPC, such as the district office of the power distribution system, for further studying.